South Dakota Sales Tax Guide for eCommerce Businesses
South Dakota Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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South Dakota's Sales Tax Authority
State Phone Information
800-829-9188
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in South Dakota
4.5% to 6.5%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in South Dakota?
If you have nexus in South Dakota you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does South Dakota charge sales tax on shipping?
Yes
Do you have physical nexus in South Dakota?
A seller has physical nexus in South Dakota if they maintain a place of business.
This could include, but is not limited to: an office, a distribution location, a sales house, a warehouse, or any other place of business (temporary or permanent) in South Dakota
Do you have economic nexus in South Dakota?
South Dakota's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
November 1, 2018
What types of sales are included in South Dakota's Economic Nexus Sales Threshold?
Gross Sales
However, Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does South Dakota treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does South Dakota have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
South Dakota sales tax returns are generally always due the 20th day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day. However the payment is generally due by the 30th day of the month following the due date
How often are Sales Tax Returns filed?
Monthly, Bimonthly, Quarterly, or Semi-Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online at the South Dakota Department of Revenue website
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